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Loyola University Chicago

International Students & Scholars

Taxes

All people who live in the United States must file a federal tax form each year. All international students in the U.S. must file a federal form 8843, even if they did not work or earn any income in the United States.

International students who worked or earned income must file form 1040NR-EZ or, in a few cases, 1040NR or the 1040. If Social Security and medicare taxes were withheld, you can also file a Form 843 to receive a refund.

OIP staff has received volunteer income tax assistance training and can teach you how to fill out these basic forms during a tax workshop.

FAQs

All people living in the U.S. must file a tax form, even if they were not employed.

People who have not been employed fill out one tax form (Federal form 8843). On this form, you provide your name, etc., and state that you did not work in the U.S.

Note: If you intend to become a permanent resident of the U.S. (apply for a "Green Card"), you should keep a photocopy of every Form 8843 you submit while you are in the U.S. You may be asked to show that you have filed a tax return each year when you apply for the "Green Card". The Internal Revenue Services does not keep a record of the Form 8843.

If you think you might apply later for permanent residence, you should also file a form 1040NR or 1040NR-EZ every year, even if you do not have any income. This will prove that you filed for taxes every year. Keep all copies of what you send to the Internal Revenue Service. You might be asked for them when you apply for a "Green Card".

Everyone who was in the US during the previous calendar year must file one or more federal forms.

Only people who have been employed in the State of Illinois and filed a federal tax form must also file the Illinois form IL 1040. Illinois only taxes income above $2,000* adjusted gross income. If Illinois taxes have been deducted from your wages, and you earned less than $2,000*, you can file for a refund. If you earned more than $2,000*, you will have to pay Illinois tax.

*These figures vary each year. Please contact the Illinois Department of Revenue at www.revenue.state.il.us for the most up-to-date figure.

No, you do not pay taxes on the bank account interest.

Yes, both interest and dividends on stocks and bonds are taxable. If you have interest, you must use the Form 1040NR. Interest is entered on line 9a and b. If you earned dividends, they should be entered on line 10.

In general, no, educational costs are not deductible.

Tax treaty benefits should be reflected on your form 1042S. Tax treaty questions should be addressed to Mr. Ian Schmitt in the Loyola Accounting Office (708.216.8213).

No, if they both have a filing requirement, they will need to file separate 1040NR of 1040NR-EZ returns.

Generally, no. However, special rules apply for nonresidents from Canada, Mexico, Japan, Korea and India. Please see Publication 519 for additional information.

Generally, no. However, students from India can claim the standard deduction on their nonresident return. This provision does not apply to scholars from India.

Yes, you can get a refund. You do this by filing the appropriate tax forms. At the end of the form, there is a place to indicate how much you have over-paid.

Federal Forms

8843: Everyone must file this report, even if they have not earned income in the U.S.

1040NR-EZ: Use this form if you have earned money only from wages, scholarships or fellowships, and if you do not claim any dependents as exemptions.

1040NR: Use this form if you have worked in the U.S., are married, and will claim your spouse as an exemption, or if you earned interest or dividends from stocks and bonds.

Illinois Forms

Illinois 1040: Use this form if you earned income in Illinois.

Federal forms can be downloaded at: www.irs.gov/formspubs/. Illinois forms can be downloaded at: www.revenue.state.il.us/. You can also get forms from OIP and at many public libraries.

Tax reports should be mailed before midnight on April 15.

If you are an F-1 or J-1 student with legal employment authorization, you do not have to pay these taxes. If these have been deducted from your wages (as shown on your Form W-2 or some other form), you can get a refund of these taxes that were deducted by your employer.

To request a refund:

  1. Ask for a refund from your employer's payroll office. If the payroll office does not know that you are entitled to a refund, they should look at the IRS Code 3121(b)(19). The payroll office will have to file an IRS Form 941 to the Internal Revenue Service, asking for a refund.
  2. If the payroll office refuses to give you the refund or to file the IRS Form 941, you should get the date and name of the person who refused to give you the refund.
  3. You should then write a letter to the Internal Revenue Service (IRS), explaining that you asked the payroll office for a refund, and that you were refused. Provide the name of the person who refused you and the date that refusal was made, a photocopy of your W-2 form, a photocopy of your form I-94 (the small white card stapled into your passport), and a photocopy of the Form I-538 on which you requested employment authorization.
  4. You should fill out the IRS Form 843.
  5. Send your letter, the photocopies and the Form 843 to the Internal Revenue Service Center where you filed your return.

Loyola

International Students & Scholar Services · Sullivan Center, 6339 N. Sheridan Rd, Chicago, IL 60660
Mailing Address: 1032 W. Sherdian Road, Chicago, IL 60660
773.508.3899 · iss@luc.edu

Notice of Non-discriminatory Policy